N.Y. Tax Law § 1117: Certain sales of motor vehicles and vessels

§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from

any sale of a motor vehicle or vessel shall not be subject to the retail

sales tax imposed under subdivision (a) of section eleven hundred five

of this article, despite the taking of physical possession by the

purchaser within this state, provided that:

(1) the purchaser, at the time of taking delivery

(i) is a nonresident of this state,

(ii) has no permanent place of abode in this state, and

(iii) is not engaged in carrying on in this state any employment,

trade, business or profession in which the motor vehicle or vessel will

be used in this state;

(2) (i) the vendor of such motor vehicle does not issue to such

purchaser with respect to such motor vehicle either a temporary

certificate of registration pursuant to subdivision seven of section

four hundred twenty of the vehicle and traffic law or a temporary

registration pursuant to section four hundred twenty-a of the vehicle

and traffic law, or other like certificate or registration; or

(ii) the vendor of such vessel does not assign to such vessel a New

York registration number or issue to such purchaser with respect to such

vessel a temporary registration pursuant to section twenty-two hundred

fifty-five of the vehicle and traffic law, or other like registration or

temporary certificate of registration;

(3) the purchaser does not register such motor vehicle or vessel, as

the case may be, in this state prior to registering such motor vehicle

or vessel in another state or jurisdiction; and

(4) prior to taking delivery such purchaser furnishes to such vendor

any affidavit, statement or additional evidence, documentary or

otherwise, which the commissioner may require to ensure proper

administration of the tax imposed under subdivision (a) of section

eleven hundred five of this article.

(b) A vendor shall not be liable for failure to collect tax on

receipts from any sale of a motor vehicle or vessel provided that the

vendor prior to making delivery obtains and keeps available for

inspection by the commissioner any affidavit, statement or additional

evidence, documentary or otherwise, as may be required to be furnished

under subdivision (a) of this section; provided that such affidavit,

statement or additional evidence is not known by the vendor, prior to

making physical delivery of the motor vehicle or vessel, to be false.

(c) For purposes of this section, the term:

(1) "Motor vehicle" shall include a motor vehicle as defined in

section one hundred twenty-five of the vehicle and traffic law and a

trailer as defined in section one hundred fifty-six of the vehicle and

traffic law.

(2) "Vessel" shall (i) include a vessel as defined in section

twenty-two hundred fifty of the vehicle and traffic law, including any

inboard or outboard motor and any trailer, as defined in section one

hundred fifty-six of the vehicle and traffic law, sold with the vessel

for use with such vessel; (ii) but not include a vessel weighing two

hundred pounds or less, inclusive of any mast and sail or other rigging,

which is not equipped with a motor and which is exempt from registration

under paragraph (g) of subdivision one of section twenty-two hundred

fifty-two of the vehicle and traffic law.

(d) Nothing in this section or section twelve hundred fourteen of this

chapter shall be construed as meaning that the provisions of subdivision

(i) of section eleven hundred eleven of this article do not apply to

leases of motor vehicles, vessels and trailers described in subdivision

(i) of section eleven hundred eleven of this article.